2025-01-31T13:46:09-06:00 2024-10-31 141555429 UHY ADVISORS NORTHEAST INC 4 TOWER PLACE EXECUTIVE PARK 7TH FLOOR ALBANY NY 12203 990 2023-11-01 161039314 INDEPENDENT BANKERS ASSOCIATION OF NEW YORK STATE INC INDE 5184364646 194 WASHINGTON STREET 420 ALBANY NY 12210 JOHN WITKOWSKI PRESIDENT & CEO 5184364646 2025-01-17 1 1 JAMES DANIELS P00603621 5184493166 2025-01-31 2023 2025-03-06 01:10:19Z JOHN WITKOWSKI 194 WASHINGTON STREET 420 ALBANY NY 12210 868379 0 X WWW.IBANYS.NET X 1974 NY TO PROVIDE INSTRUCTION AND GUIDANCE TO ITS MEMBERS ON RELEVANT PROFESSIONAL TOPICS. 17 16 2 17 7594 2457 0 0 702552 692821 1609 5626 148880 169932 853041 868379 0 0 0 0 419414 428742 0 0 0 373902 394155 793316 822897 59725 45482 754939 777184 99012 71029 655927 706155 X THE INDEPENDENT BANKERS ASSOCIATION OF NEW YORK STATE EXISTS TO ENHANCE AND SUPPORT ALL SEGMENTS OF ITS MEMBERSHIP BY DEVELOPING AND DELIVERING PROGRAMS, SERVICES AND RELATED PRODUCTS THAT WILL ASSIST MEMBERS IN SERVING THE GENERAL PUBLIC WITH THE HIGHEST DEGREE OF PROFESSIONAL ABILITY IN MATTERS INVOLVING ALL FINANCIAL PRODUCTS. 0 0 TO PROVIDE INSTRUCTION AND COUNSELING ON NEW TECHNIQUES OF VARIOUS BANKING TOPICS AND FUNDAMENTALS THROUGH WORKSHOPS, CONVENTIONS AND SEMINARS. PROVIDING INFORMATION ABOUT COMMUNITY BANKING TO THE PUBLIC AND REPRESENTATION TO COMMUNITY BANKS IN LEGISLATIVE AND REGULATORY AFFAIRS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 2 1 1 1 0 0 0 1 1 0 0 0 X 17 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 X JOHN WITKOWSKI 5184364646 194 WASHINGTON ST STE 420 ALBANY NY 12210 JOHN J WITKOWSKI PRESIDENT & CEO 40.00 X X 215056 0 49236 JOHN BALLI DIRECTOR 1.00 X 0 0 0 JOHN BUHRMASTER DIRECTOR 1.00 X 0 0 0 DAVE DEMARCO DIRECTOR 1.00 X 0 0 0 TIMOTHY DICKEY DIRECTOR 1.00 X 0 0 0 CHRIS DOWD DIRECTOR 1.00 X 0 0 0 ROBERT FISHER DIRECTOR 1.00 X 0 0 0 STEPHEN GOBEL DIRECTOR 1.00 X 0 0 0 MARIO MARTINEZ DIRECTOR (TO JAN) 1.00 X 0 0 0 PAUL MELLO DIRECTOR 1.00 X 0 0 0 CARLOS NAUDON DIRECTOR 1.00 X 0 0 0 JOSEPH VITALE DIRECTOR 1.00 X 0 0 0 KELLY WADE DIRECTOR 1.00 X 0 0 0 MICHAEL WIMER DIRECTOR 1.00 X 0 0 0 STEVEN WOODARD CHAIR 1.00 X X 0 0 0 PHILLIP PECORA VICE-CHAIR 1.00 X X 0 0 0 MARK LAVARNWAY SECRETARY / TREASURER 1.00 X X 0 0 0 ANDERS TOMSON IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 215056 0 49236 1 0 1 0 0 MEMBERSHIP DUES 900099 323903 323903 ANNUAL CONVENTION & ME 900099 247628 247628 SEMINARS & WORKSHOPS 900099 121290 121290 692821 5626 5626 47272 47272 COMMISSION INCOME 900099 114750 114750 WEBSITE ADVERTISTING 900099 7594 7594 OTHER INCOME 900099 316 316 122660 868379 692821 7594 167964 266398 110597 10943 18778 22026 685 14935 60000 49149 10239 9672 22800 25644 165592 1356 8660 BAD DEBT EXPENSE 24588 DUES 585 UBI TAX 250 822897 29246 23734 646812 689980 7077 1750 6987 17624 44288 41764 790 2524 64027 41572 754939 777184 19593 17515 17292 13842 62127 39672 99012 71029 X 655927 706155 655927 706155 754939 777184 45482 4746 0 X 0 1 X 1 0 0 0 1 323903 68481 68481 84215 -15734 44288 41764 2524 2524 SECURITY DEPOSIT 1900 RIGHT-OF-USE ASSET 39672 41572 LEASE LIABILITY 39672 39672 X 873125 4746 4746 868379 0 868379 822897 0 822897 0 822897 PART X, LINE 2: FIN 48 (ASC 740) TEXT OF FINANCIAL STATEMENTS FOOTNOTE REGARDING UNCERTAIN TAX POSITIONS: THE ASSOCIATION FOLLOWS GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. THE PRIMARY INCOME TAX POSITIONS TAKEN BY THE ASSOCIATION FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE (1) THAT THE ASSOCIATION CONTINUES TO BE EXEMPT FROM INCOME TAXES AND (2) THAT THE ASSOCIATION HAS MINOR AMOUNTS OF UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO INCOME TAXES. MANAGEMENT HAS ASSESSED THE ASSOCIATION'S INCOME TAX POSITIONS, AND DETERMINED THAT THE ASSOCIATION HAD NO UNRECOGNIZED TAX BENEFITS FOR THE FISCAL YEARS ENDED OCTOBER 31, 2024 AND 2023. . X X 0 0 0 JOHN J WITKOWSKI PRESIDENT & CEO 188056 0 15000 0 12000 0 22220 0 27016 0 264292 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 DESCRIPTION OF MEMBERSHIP: NON-EQUITY MEMBER BANKS PAY ASSOCIATION DUES TO BELONG TO THE ASSOCIATION. MEMBER BANKS INCLUDE ABACUS FEDERAL SAVINGS BANK, ADIRONDACK BANK, ALDEN STATE BANK, BALLSTON SPA NATIONAL BANK, BANK OF BENNINGTON, BANK OF CATTARAUGUS, BANK OF HOLLAND, BANK OF MILLBROOK, BANK OF RICHMONDVILLE, CANANDAIGUA NATIONAL BANK & TRUST CO., CARTHAGE SAVINGS, CARVER FEDERAL SAVINGS BANK, CATTARAUGUS COUNTY BANK, CAYUGA LAKE NATIONAL BANK, CHEMUNG CANAL TRUST COMPANY, CITIZENS NATIONAL BANK, COMMUNITY BANK, N.A., EMPIRE STATE BANK, EVANS BANK, N.A., FIRST NATIONAL BANK OF DRYDEN, FIRST NATIONAL BANK OF GROTON, FIRST NATIONAL BANK OF SCOTIA, FIVE STAR BANK, FULTON SAVINGS BANK, GEDDES FEDERAL SAVINGS & LOAN ASSOCIATION, GENERATIONS BANK, GENESEE REGIONAL BANK, JEFF BANK, LAKE SHORE SAVINGS BANK, LYONS NATIONAL BANK, MAPLE CITY SAVINGS BANK, MASPETH FEDERAL SAVINGS & LOAN, METROPOLITAN COMMERCIAL BANK, NATIONAL BANK OF COXSACKIE, NORTH COUNTRY SAVINGS BANK, ORANGE BANK & TRUST COMPANY, PIONEER BANK, PONCE BANK, QUONTIC BANK, FSB, RHINEBECK BANK, ROUNDOUT SAVINGS BANK, SARATOGA NATIONAL BANK & TRUST COMPANY, SAVANNAH BANK, N.A., SENECA SAVINGS, SOLVAY BANK, TIOGA STATE BANK, TOMPKINS BANK OF CASTILE, TOMPKINS MAHOPAC BANK, TOMPKINS TRUST COMPANY, ULSTER SAVINGS BANK, UPSTATE NATIONAL BANK, WALLKILL VALLEY FEDERAL SAVINGS, AND WATERTOWN SAVINGS BANK. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS' POWERS TO ELECT DIRECTORS: BOARD OF DIRECTORS IS ELECTED ANNUALLY AT CONVENTION BY MEMBER BANKS. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS RESERVED TO MEMBERS: NOMINATIONS TO THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP. ALL DIRECTORS EXCEPT THE INDEPENDENT COMMUNITY BANKERS OF AMERICA STATE DIRECTOR(S), THE IMMEDIATE PAST CHAIRMAN AND THE COMMITTEE CHAIRMEN ARE ELECTED AS THEIR TERMS EXPIRE BY THE FULL MEMBERSHIP AT THE ANNUAL CONVENTION. FORM 990, PART VI, SECTION B, LINE 11B REVIEW PROCEDURE FOR THE FORM 990: THE DRAFT FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD. ALL DIRECTORS ARE REQUIRED TO APPROVE THE DRAFT FORM THROUGH WRITTEN OR VERBAL COMMUNICATION TO MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST COMPLIANCE PROCEDURES: ACKNOWLEDGEMENT AND ACCEPTANCE OF CONFLICT OF INTEREST POLICY AND DECLARATION OF COMPLIANCE IS REQUIRED OF NEW OFFICERS/EMPLOYEES UPON ENGAGEMENT AND AT LEAST ANNUALLY THEREAFTER. INDIVIDUALS SUBJECT TO ANY EXISTENCE OR PERCEPTION OF CONFLICT ARE REQUIRED TO MAKE FULL DISCLOSURE AND TO RECUSE THEMSELVES FROM THE DELIBERATIVE AND DECISION-MAKING PROCESSES ON MATTERS AFFECTED. FORM 990, PART VI, SECTION B, LINE 15A PRESIDENT/CEO COMPENSATION DETERMINATION PROCEDURE: THE PRESIDENT'S COMPENSATION WAS DETERMINED THROUGH A PROCESS INVOLVING REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY TO PUBLIC OF DOCUMENTS: GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.